RDRM34090 - Remittance Basis: Exemptions: Exempt property - public access rule

Property is exempt if it meets the public access rule (ITA07/s809X(3)).

The 바카라 사이트˜public access rule바카라 사이트™ is based on existing HMRC relief schemes for VAT and import duty (temporary imports and items brought into the UK permanently by museums and galleries).

From 6 April 2013 ITA07/S809Z was amended. The original four Conditions A to D were reduced to two, Conditions B and C, that must be met for the 바카라 사이트˜public access rule바카라 사이트™ to apply.

ITA07/S809Z provides four Conditions A to D that must all be met for the 바카라 사이트˜public access rule바카라 사이트™ to apply:

  • Condition A - property definition - withdrawn from 6 April 2013
  • Condition B - availability for public access at approved establishment
  • Condition C - relevant period in UK
  • Condition D - VAT relief rule - withdrawn from 6 April 2013

Conditions B and C are explained in the following pages of this guidance.